§ 2207. Accounting by fiduciary of deceased fiduciary, committee of

incompetent fiduciary, or conservator of conservatee fiduciary

1. Where a fiduciary dies the court has the same jurisdiction upon
the petition of any person required to be served upon a voluntary
judicial settlement of the account of the deceased fiduciary to compel
the fiduciary of the deceased fiduciary to account which it would have
against the deceased fiduciary.

2. A fiduciary of a deceased fiduciary may voluntarily account for
the acts and doings of the deceased fiduciary and for the property of
the estate which had come into the possession of the latter, whether or
not such property has come into the hands of the fiduciary of the
deceased fiduciary, provided however, that the fiduciary of the deceased
fiduciary shall not be accountable for such property except to the
extent that he shall have assets of the estate of the deceased
fiduciary.

3. On the death of a fiduciary while an accounting by or against him
as such is pending before the court, the court may continue the
proceeding where his fiduciary or successor has voluntarily made himself
a party thereto or has been brought in by process, and proceed with the
accounting and determine all questions and grant any relief which the
court would have power to determine or grant in case such fiduciary had
not died or in case the fiduciary of the deceased fiduciary had
voluntarily petitioned for an accounting as provided in this section.

4. On a petition filed by a fiduciary of a deceased fiduciary there
shall be brought in the persons who would be necessary parties to a
proceeding commenced by the deceased fiduciary for a judicial settlement
of his accounts and also if a successor of the deceased fiduciary has
been appointed, such successor or his fiduciary.

5. If upon the accounting the court finds that there can be a
distribution in whole or in part to the parties entitled thereto it may
make a decree accordingly and may also therein direct payment and
delivery of the balance of the estate by the fiduciary of the deceased
fiduciary upon such terms and security as it deems proper. For the
purpose of payment and distribution the fiduciary of the deceased
fiduciary shall have all the powers and duties of the deceased
fiduciary.

6. Upon the settlement of the account the court may allow to the
fiduciary of the deceased fiduciary reasonable compensation for any
service rendered by him to the estate accounted for. The compensation
so allowed plus any commissions retained by the deceased fiduciary or
payable to his estate shall in no event exceed a full commission under
2307, 2308 or 2309, whichever section is applicable to the type of the
deceased fiduciary.

7. The court may grant to the fiduciary of a deceased fiduciary all
of the rights and powers of the deceased fiduciary, subject to all of
the duties and liabilities of such deceased fiduciary.

8. Every right granted by this section to or against the fiduciary of
a deceased fiduciary shall apply to a similar proceeding by or against
the committee of an incompetent fiduciary or the conservator of a
conservatee fiduciary.